Finding Text
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO - 2024 Award Period: January 1, 2024 – December 31, 2024 Compliance Requirement: Special Tests and Provisions – Housing Assistance Payment (HAP) Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The PHA must pay a monthly HAP on behalf of the family that corresponds with the amount on line 12u of the HUD-50058. This HAP amount must be reflected on the HAP contract and HAP register (24 CFR section 982.158 and 24 CFR Part 982, Subpart K). Condition: The Authority did not ensure the HAP per the HUD-50058 was properly reflected in the HAP contract and HAP register. Questioned costs: Unable to determine. Context: Exceptions were noted in 5 out of 40 tenant files. 12u of the HUD-50058 did not agree to the HAP contract and HAP register for 4 files. 1 file was unable to be located. Cause: The Authority did not ensure that the HUD-50058, HAP contract, and HAP register agree. Effect: The Authority is not in compliance with HAP requirements. Repeat Finding: No Recommendation: We recommend the Authority implements controls to ensure the HAP agrees between the HUD-50058, HAP contract, and HAP register. Views of responsible officials: There is no disagreement with the audit finding.